Problem: $ -7.68\% \div 40\% $
Convert each percentage into a decimal dividing by $100$ $ -0.0768 \div 0.4 $ ${0}$ ${4}$ ${7}$ ${6}$ ${8}$ $\text{Shift the decimal 1 to the right.}$ ${7}$ $\text{How many times does }4\text{ go into }{7}\text{?}$ ${1}$ ${4}$ ${3}$ $-\vphantom{0}$ ${7}\div4={1}\text{ or }4\times{1} = {4}$ ${6}$ $\text{How many times does }4\text{ go into }{36}\text{?}$ ${9}$ ${3}$ ${6}$ ${0}$ $-\vphantom{0}$ ${36}\div4={9}\text{ or }4\times{9} = {36}$ ${8}$ $\text{How many times does }4\text{ go into }{8}\text{?}$ ${2}$ ${8}$ ${0}$ $-\vphantom{0}$ ${8}\div4={2}\text{ or }4\times{2} = {8}$ A negative number divided by a positive number is a negative number. $-0.0768 \div 0.4 = -0.192$ Convert the decimal into a percentage by multiplying by $100$. $-0.192 = -19.2\%$